①Where a return is submitted by its deadline for filing (including the case where a return is submitted after its deadline for filing and the proviso to the following paragraph or paragraph (8) applies; the same applies hereinafter in this paragraph), and a reassessment under Article 480, paragraph (1) or (3) has been made or an amended return has been submitted, the mayor of the municipality must, except where the mayor finds that there are justifiable grounds for the error in the tax amount relating to the return or amended return before that reassessment or amended return, collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the tax deficiency resulting from that reassessment or the tax amount increased by that amended return (hereinafter in this paragraph referred to as the "covered tax shortfall, etc.") by a rate of 10 percent (where the covered tax shortfall, etc. (where, before that reassessment or amended return, a reassessment has been made or an amended return has been submitted with respect to the tobacco tax relating to that reassessment or amended return, the amount obtained by adding to it the total of the tax deficiency resulting from that earlier reassessment or the tax amount increased by that earlier amended return (where it is found that there were justifiable grounds for the error in the tax amount relating to the return or amended return before that earlier reassessment or amended return, the amount after deducting the tax deficiency resulting from that earlier reassessment or the tax amount increased by that earlier amended return, and where, with respect to that tobacco tax, there has been a reassessment reducing the tax amount payable, or a change of the original disposition by a ruling or judgment on a request for review or suit relating to a reassessment, the amount after deducting the amount equivalent to the tax amount of the portion reduced by them)) exceeds the greater of the amount equivalent to the tax amount relating to the return in the case where the return was submitted by its deadline for filing and 500,000 yen, the amount obtained by adding the amount calculated by multiplying the amount equivalent to the excess portion (where the covered tax shortfall, etc. is less than the amount equivalent to the excess portion, the covered tax shortfall, etc.) by a rate of 5 percent); provided, however, that this does not apply where an amended return has been submitted and its submission was not made with foreknowledge that a reassessment under Article 480, paragraph (1) or (3) would be made with respect to the amount of tobacco tax relating to that amended return.

②In any of the following cases, the mayor of the municipality must collect an amount of additional charge for failure to file equivalent to the amount calculated by multiplying the tax amount payable as a result of the filing, determination or reassessment prescribed in each item by a rate of 15 percent; provided, however, that this does not apply where it is found that there were justifiable grounds for the return not having been submitted by its deadline for filing.

③Where, in a case falling under the preceding paragraph (excluding where the proviso to that paragraph or paragraph (8) applies; the same applies in the following paragraph and paragraph (5)), the tax amount payable prescribed in the preceding paragraph (in the case of item (ii) or (iii) of that paragraph, the amount obtained by adding to it the total of the tax amounts payable by a filing after the deadline for filing the return relating to that tobacco tax made before the amended return or reassessment prescribed in those items, or by a reassessment or determination under Article 480, paragraphs (1) through (3) (where there has been a reassessment reducing the tax payable, or a change of the original disposition by a ruling or judgment on a request for review or suit relating to a reassessment, the amount after deducting the amount equivalent to the tax amount of the portion reduced by them; referred to in the following paragraph as the "cumulative paid tax amount"); referred to in the following paragraph as the "cumulative paid tax amount after addition") exceeds 500,000 yen, the amount of additional charge for failure to file prescribed in the preceding paragraph is, notwithstanding the provisions of that paragraph, the amount obtained by adding, to the amount calculated pursuant to the provisions of that paragraph, the amount calculated by multiplying the amount equivalent to the excess portion (where the tax amount payable prescribed in that paragraph is less than the amount equivalent to that excess portion, that tax amount payable) by a rate of 5 percent.

④In the case falling under paragraph (2), if the cumulative paid tax amount after addition (or, where among the facts forming the basis of calculating that cumulative paid tax amount after addition there is a fact that was not made the basis of calculating the tax amount (including the tax amount equivalent to the amount of a refund) before the filing, determination or reassessment prescribed in the items of that paragraph, and it is found that there are no grounds attributable to the taxpayer filing returns for this, the tax amount after deducting the amount calculated, as provided by Cabinet Order, as the tax amount based on that fact) exceeds 3,000,000 yen, the amount of the additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding two paragraphs, the amount obtained by deducting, from the total of the amounts calculated by dividing the cumulative paid tax amount after addition into the amounts set forth in the following items and multiplying each amount by the rate provided respectively in those items, the total of the amounts calculated by dividing the cumulative paid tax amount into the amounts set forth in those items and multiplying each amount by the rate provided respectively in those items:

⑤In the case falling under paragraph (2), if any of the following items applies, the amount of the additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding three paragraphs, the amount obtained by adding, to the amount calculated under those provisions, the amount calculated by multiplying the tax amount to be paid as prescribed in paragraph (2) by a rate of 10 percent:

⑥In the case where a return is filed after the deadline for filing or an amended return is filed, if the filing was not made with foreknowledge that a reassessment or determination under Article 480, paragraphs (1) to (3) would be made regarding the tobacco tax relating to that return or amended return, the amount of additional charge for failure to file prescribed in paragraph (2) on the tax amount relating to that return or amended return is, notwithstanding paragraphs (2) to (4), to be an amount equivalent to the amount calculated by multiplying that tax amount by a rate of 5 percent.

⑦The mayor of the municipality must, without delay, notify the taxpayer filing returns when the mayor has determined the amount of additional charge for understatement to be collected under paragraph (1) or the amount of additional charge for failure to file to be collected under paragraph (2).

⑧The provisions of paragraph (2) do not apply where the return falling under paragraph (6) was filed in a case specified by Cabinet Order as one in which it is found that there was an intention to file by the deadline for filing, and was filed by the day on which one month elapses from the deadline for filing.

①In the case falling under Article 483, paragraph (1), if a taxpayer filing returns conceals or disguises all or part of the facts that are to be the basis for calculating the taxable quantity, and files a return, an amended return or the written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to as the "written request for reassessment" in the following paragraph) based on the facts so concealed or disguised, the mayor of the municipality must, as provided by Cabinet Order, collect, in lieu of the amount of additional charge for understatement prescribed in Article 483, paragraph (1), an amount of substantial additional charge equivalent to the amount calculated by multiplying the tax deficiency due to reassessment, or the tax amount increased by the amended return, that is to be the basis for that calculation, by a rate of 35 percent.

②In the case falling under Article 483, paragraph (2) (excluding the case where the proviso to that paragraph applies), if a taxpayer filing returns conceals or disguises all or part of the facts that are to be the basis for calculating the taxable quantity, and, based on the facts so concealed or disguised, does not file a return by the deadline for filing, or files a return after the deadline for filing, files an amended return, or files a written request for reassessment, the mayor of the municipality must, in lieu of the amount of additional charge for failure to file prescribed in Article 483, paragraph (2), collect an amount of substantial additional charge equivalent to the amount calculated by multiplying the tax amount that is to be the basis for that calculation by a rate of 40 percent.

③In the case falling under the preceding two paragraphs, if any of the following items (item (i) in the case falling under paragraph (1)) applies, the amount of substantial additional charge prescribed in the preceding two paragraphs is, notwithstanding those provisions, to be the amount obtained by adding, to the amount calculated under those provisions, the amount calculated by multiplying, by a rate of 10 percent, the tax deficiency due to reassessment or the tax amount increased by the amended return that is to be the basis for calculation prescribed in paragraph (1) in the case falling under paragraph (1), or the tax amount that is to be the basis for calculation prescribed in paragraph (2) in the case falling under paragraph (2), respectively.

④In the case falling under the preceding three paragraphs, if there are grounds prescribed in the proviso to Article 483, paragraph (1) or in Article 483, paragraph (6) with respect to the filing of the return or amended return, the mayor of the municipality does not collect the amount of substantial additional charge calculated on the basis of the tax amount payable under that return or the tax amount increased by that amended return.

⑤When the mayor of the municipality has determined the amount of substantial additional charge to be collected under paragraph (1) or (2), the mayor must, without delay, notify the taxpayer filing returns.